ANIL KUMAR JAIN,BINA vs. INCOME TAX OFFICER BINA, BINA
Facts
The assessee filed an appeal against the order of the CIT(A), NFAC, which dismissed the assessee's appeal against the order of the ITO. The grounds raised included quashing of lower authorities' orders due to procedural irregularities and lack of opportunity. During the hearing, it was brought to the Tribunal's attention that the assessee had filed a declaration under the Vivad Se Vishwas Scheme.
Held
The assessee had filed a declaration under the Direct Tax Vivad Se Vishwas Scheme and paid the determined amount. Based on this, the assessee requested to withdraw the appeal. The Revenue had no objection to the withdrawal. Therefore, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme and request for withdrawal.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY
PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 14.03.2023 under section 250 of the Income Tax Act, 1961 dismissing the appeal of the assessee against the order of the ITO, Bina dated 22.12.2017. The grounds of appeal are as under:- “1. That on the facts and in the circumstances of the case the order of the learned lower authorities are vitiated on several grounds hence the same may kindly be quashed.
That the delay in filing of Appeal be kindly condoned.
That the order of the learned lower authorities passed are unlawful and illegal.
That the learned lower authorities were not justified in not allowing proper and meaningful opportunity of being heard. Also the Learned CIT (Appeals), National Faceless E-Appeal Centre, was also not justified in not allowing any opportunity of personal hearing through digital media before confirming the disallowance.
That the various findings of the learned lower authorities are opposed to the facts hence the same may kindly be quashed.
1 A.Y. 2012-13 Anil Kumar Jain
That on the facts and circumstances of the case the learned assessing officer erred in making and The Learned CIT APPEALS in confirming the addition of Rs.30,08,901/- on account of Long term capital gains.
That the above grounds are independent to each other.”
At the time of hearing, Sh. Sapan Usrethe, ld. AR drew our attention to the fact that the assessee had filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024 and received Form No.2 from the designated authority determining the amount payable and also paid the said amount. Accordingly, the assessee requested permission to withdraw the said appeal.
Sh. Alok Bhura, ld. Sr. DR had no objection to the withdrawal of the appeal.
Therefore, in view of the above, the appeal of the assessee is dismissed as withdrawn. However, the assessee will be at liberty to approach the Tribunal if that Tax dispute is not settled.
In the result, the appeal of the assessee is dismissed. Order pronounced on 21.05.2025 in the open Court. [KUL BHARAT] [NIKHIL CHOUDHARY] VICE PRESIDENT ACCOUNTANT MEMBER DATED: 21/05/2025 Sh
